Pemanfaatan E- Billing untuk Pembayaran Pajak

Pendampingan Usaha Restoran

Authors

  • Theresia Woro Damayanti Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Jeremy Louis Sambara Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Gabriella Stephanie Harijanto Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Octorita Shekinah Glorya Aditya Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Happy Tanti Santoso Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Christian Alessandro Noreen Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Sebastian Soelistiono Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.24246/jms.v1i12020p25-31

Keywords:

Taxes, e-billing, restaurant businesses

Abstract

Taxes are the country's primary source of income.Restaurant businesses are also taxed, i.e. Income Tax, Restaurant Tax, and Land and Building Tax. RM Swalayan, Salatiga is committed to its tax obligations, but the tax payment is still done conventionally so that it spends a long time. Therefore, the communitydevotion activities are done in order to identify tax obligations at RM Swalayan and train business owners to use e-billing, so that tax can be paid from anywhere and fast. The method of community devotion is done by interview, observation, and mentoring. As a result, the owner of RM Swalayan can use e-billing and the recommendation related to the imposition of restaurant tax and motor vehicle tax identified has not been implemented in accordance with the prevailing taxation rules.

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References

Peraturan Daerah Kota Salatiga Nomor 11 (2011) Pajak Daerah. Indonesia.

Peraturan Daerah Kota Salatiga Nomor 2 (2013) Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Indonesia.

Peraturan Pemerintah Republik Indonesia Nomor 23 (2018) Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. Indonesia.

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Published

2020-09-12

How to Cite

Damayanti, T. W., Sambara, J. L., Harijanto, G. S., Aditya, O. S. G., Santoso, H. T., Noreen, C. A., & Soelistiono, S. (2020). Pemanfaatan E- Billing untuk Pembayaran Pajak: Pendampingan Usaha Restoran. Magistrorum Et Scholarium: Jurnal Pengabdian Masyarakat, 1(1), 25–31. https://doi.org/10.24246/jms.v1i12020p25-31

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